Alcoa and subsidiaries                                          EXHIBIT 15

                                                                October 23, 2001

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

RE:     Alcoa Inc.


         1.   Form S-8 (Registration Nos.33-24846, 333-32516, 333-91331, 333-
         36214 and 333-47116) Alcoa Savings Plan for Salaried Employees; Alcoa
         Savings Plan for Bargaining Employees; Alcoa Savings Plan for Non-
         Bargaining Employees; Alumax Inc. Thrift Plan for Salaried Employees;
         Alumax Inc. Thrift Plan for Hourly Employees; Alumax Inc. Thrift Plan
         for Collectively Bargained Employees; Reynolds Metals Company Savings
         and Investment Plan for Salaried Employees; Reynolds Metals Company
         Savings Plan for Hourly Employees; Employees Savings Plan; Cordant
         Retirement Savings and Investment Plan; Huck International Inc.
         Retirement Savings and Investment Plan; Howmet Corporation Salaried
         Employees Savings Plan and Howmet Corporation Hourly Employee Savings
         Plan


         2.   Form S-8 (Registration Nos.33-22346, 33-49109, 33-60305, 333-
         27903, 333-62663, 333-79575, 333-36208, 333-37740, and 333-39708) Long
         Term Stock Incentive Plan; Alumax Inc. Long Term Incentive and Employee
         Equity Ownership Plans; Alcoa Stock Incentive Plan; Reynolds Metals
         Company 1999 Nonqualified Stock Option Plan; Reynolds Metals Company
         1996 Nonqualified Stock Option Plan; Reynolds Metals Company 1992
         Nonqualified Stock Option Plan; Reynolds Metals Company 1987
         Nonqualified Stock Option Plan; Cordant Technologies Inc. 1989 Stock
         Awards Plan; Cordant Technologies Inc. 1996 Stock Awards Plan; Howmet
         International Inc. Amended and Restated 1997 Stock Awards Plan



         3.   Form S-3 (Registration No. 333-59044) Debt Securities, Warrants to
         Purchase Debt Securities, Preferred Stock and Common Stock of Alcoa
         Inc., Trust Preferred Securities of Alcoa Trust I, and Guarantee of
         Trust Preferred Securities of Alcoa Trust I by Alcoa Inc.


Commissioners:

We are aware that our report dated October 4, 2001, on our review of interim
financial information of Alcoa Inc. and subsidiaries for the three-month and
nine-month periods ended September 30, 2001, and included in the Company's
quarterly report on Form 10-Q for the quarter then ended, is incorporated by
reference in the registration statements referred to above.

Very truly yours,


/s/  PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP


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